For most fixtures the cost of materials and manufacture is a surprisingly low 10-15% of the total. Any cost reductions are worth investigating but you have to be sure that money saved here won't add costs further down the line...
Realisation and Implementation Costs:
Design
Development
Prototype
Project management
Logistics
Installation
Even if you're not billed directly for these they still represent a cost to your business as a whole – as much as 80%. What's more if they're not undertaken correctly they can add unnecessary costs.
Tenure Costs:
Maintenance
Sustainability
Disposal
Tax
Any responsible business has to find the money for these (and even the less responsible will face stiffer legislation in the future). For some fixtures they could represent as much as a 25% of the cost – which is why addressing these early on in the design-development process makes sound financial sense.
Show me where the biggest savings opportunities are
The 4G Group 
